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2011 (12) TMI 338 - HC - Income TaxDeduction u/s 80-IB and under s. 10BA - Held that: the decision of the Tribunal in the case of the assessee for the earlier years in holding that the assessee is engaged in the manufacturing activity and, therefore, entitled to deduction under s. 80-IB of the IT Act 1961 has been accepted by the Revenue in the earlier years - Appeal is dismissed
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